The invention includes: a first process of forming a texture structure on both surfaces of a semiconductor substrate of a first conductivity type; a second process of measuring a reflectance distribution of the both surfaces of the semiconductor substrate on which the texture structure is formed; a third process of forming an impurity diffusion layer, in which an impurity element of a second conductivity type is diffused, on one of the both surfaces of the semiconductor substrate which is narrower in the reflectance distribution; a fourth process of forming, on the impurity diffusion layer, a light receiving surface-side electrode having a predetermined pattern and electrically connected to the impurity diffusion layer; and a fifth process of forming a back surface-side electrode on another of the both surfaces of the semiconductor substrate which is wider in the reflectance distribution.